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E-Invoicing: NRS Issues Deadline for Compliance

The agency said over 1,000 companies had complied as it begins monitoring and warns of regulatory action for defaulters.

  • The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to adopt the national e-invoicing and Electronic Fiscal System , with NRS Chairman Zacch Adedeji signing the mandatory implementation notice.
  • This mandate follows a February 17, 2026, public notice detailing the implementation timeline and mandatory adoption of the Merchant Buyer Solution , establishing the phased framework for the e-invoicing regime.
  • Compliance requires onboarding on the MBS and integration through approved Access Point Providers or Integrators , with taxpayers validating invoices using a valid Invoice Reference Number . Large taxpayers are defined as companies with annual gross turnover of ₦5 billion and above.
  • The NRS has commenced compliance monitoring activities to assess adherence among large taxpayers, with defaulting members facing potential regulatory and enforcement actions under relevant tax laws.
  • As of the first quarter of this year, over 1,000 companies had already complied with the requirements, while the NRS remains committed to providing necessary support for successful implementation of the national e-invoicing regime.
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Vanguard News broke the news in Nigeria on Sunday, July 19, 2026.
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